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2025-12-31-accounts

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD (REGISTERED CHARITY NUMBER 1137783)

REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

Report of the Trustees for the year ended 31 December 2025

The trustees, who are the members of the Church Council, present their annual report and accounts for the year ended 31 December 2025. The trustees confirm that the report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity’s governing document, and the provisions of “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2015) (Charities SORP FRS 102).

1. Aim and Purpose

The Church Council has the responsibility of co-operating with the incumbent, the Reverend Canon Bryan Knapp (Retired 31 March 2025, thereafter a Vacancy Period until January 2026) and the Methodist Minister The Rev Kirsty McGhee, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical.

The Church Council is also specifically responsible for the maintenance of the Church Complex of St Andrew’s.

2. Objectives and activities for the public benefit

Our main objective as a church is to promote the gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England and Methodist church. Our responsibility is to share the Good News of God’s love with the community we serve.

The trustees are committed to enabling as many people as possible to worship at our church and to become part of our parish community at St Andrew’s. We want to be a church without walls, one which reaches out to the community and the world at large. We want to grow in Christian maturity and to know and understand God’s will for our lives and our church. Our services and worship put

faith into practice through prayer, preaching, scripture readings, music and sacrament.

We encourage people to live out their faith as part of our parish community through

When planning our activities for the year, including setting the grant-making policy, the incumbent, the Methodist Minister and the trustees have referred to the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.

They have also considered how the charity had succeeded in delivering its aims, including public benefit, when reviewing the achievements for the year, which are summarised below (Section 5), and which the trustees considered to be a public benefit.

3. St Andrew’s Church Centre Complex- Public Benefit

To facilitate this work, the trustees recognise the importance of maintaining the amenities and the fabric of the Church Centre Complex and ensuring that the facilities remain welcoming to those visiting our church buildings. The public can freely access all of our amenities and can enjoy, and participate in, all of our activities, subject to observing safeguarding arrangements.

The Charity furthers its charitable purposes for the public benefit through its grantmaking policy, which is set out below.

4. Policies on Grant making, Investment and Fundraising

Our policy is to make grants to missionary charities we nominate, and to our Parish link with Bereko (Tanzania), based on 10 percent of our annual voluntary income. The 10 percent also includes an equal amount to be used to fund our Mission Opportunity Fund (see below).

All grants are made to charities and to individuals where there is accountability and transparency in the way they use these funds. We seek and receive regular updates and reports from each charity on how these grants are spent. In respect of the Fair Trade Shop, it is our policy to give away the whole of the annual surplus made by the Shop, consistent with maintaining adequate reserves to meet normal trading requirements (three months’ purchases of goods for resale, plus a 10% margin for contingencies). It was decided to release £75 (2024 £327) from reserves to add to the total amount available to be distributed to 7 charities by way of grants. The final amount distributable totalled £4,800 (2024 £5,000).

The Shop makes grants to charitable organisations based in the UK which are Christian in outlook and practice, and which promote sustainable livelihoods and development opportunities to marginalised peoples and communities in the UK and the rest of the world, having regard to the environment and the social impact of their activities.

Details of all grants made in 2025, and the recipient organisations, appear on page 14 of the Financial Statements.

4.2 Investment policy and objectives, including policy on social investment and programme related investment

The trustees have adopted a risk-averse approach to investments. In view of their low risk appetite, the trustees are willing to accept a lower rate of return by placing surplus funds on deposit with the CCLA, in return for certainty and flexibility. The charity does not make social or program related investments.

4.3 Performance of fundraising activities

Our policy is to raise most of our funds from within the church membership. The frequency of fundraising activity is relatively low, as most church-organised events are free.

5. Significant Achievements and Performance

This section of the report summarises the main achievements of the Charity and the difference our work made to our beneficiaries, and where possible, explains any wider benefits to communities as a whole.

As trustees, we are committed to managing the resources of the charity in accordance with the highest principles and standards of stewardship, integrity and accountability, consistent with our obligations under charity law. We regularly review our obligation under the Church of England’s Safeguarding Guidance to keep all vulnerable adults and children who visit or use our premises safe at all times. One of our trustees (Brian Banks) has the lead responsibility for monitoring our performance as a church and, together with one of the Wardens (Felicity Lusted), for ensuring that everyone whose duties require them to be interact with others, receives essential and up-to-date safeguarding training.

Introduction

“ So we are Christ’s ambassadors; God is making his appeal through us .” (2 Cor 5: 11, 14, 18, 20)

We consider it a privilege to act as Christ’s ambassadors in this town, to represent him and to tell others of God's love and his wish for everyone to be reconciled to him through Christ. This is what motivates us.

As Christ’s ambassadors during the year under review, we

Detail

Pastoral Support

We attach prime importance to this integral and vital part of our role as ambassadors for Christ. Most people have returned since the end of Covid, although a smaller number of our congregation no longer attend due to older age or

infirmity. Brian (Banks) continued to make more home visits to offer Holy Communion.

The Steering Group, set up as a point of support during Covid, to encourage members and others through prayers, monthly phone calls and visits, continued to meet weekly on Monday mornings after Bryan retired.

Finally, pastoral support was also offered by our church through providing support (including financial) to The Community Storehouse, both in helping weekly and through our Harvest gifts in September and weekly donations. We also hosted a Christmas lunch and afternoon tea in the church Hall for those from the parish and wider afield on their own. Gifts from a wide range of individuals and local shops have supported this venture over the years. Finally, the ACTS 2 Fund and Vicar’s Discretionary Fund were also used to support people in their hour of need.

Missional Activities

We continued through the year to take the opportunity to establish further relationships with the three new and fast developing housing developments in Paddock Wood. Many more newcomers have taken up residence during the year. At Easter we distributed palm crosses within the new developments as we welcomed newcomers to the community. At the time of writing, construction of new homes continues apace at each of the three developments, and plans have been published for public consultation to build another 770 homes on farmland adjoining Badsell Road, and 1,000 homes linked to the existing Burrows site.

Kent Chinese Christian Church

In 2025, KCCC’s ministry in Paddock Wood entered a significant phase of growth and consolidation. A major milestone was achieved with approval granted for KCCC to use St Andrew’s Church as a permanent worship and meeting venue beginning in September 2025.

The journey that preceded this positive outcome was a lengthy one and not without challenges. That said, the ambitions of both St Andrew’s Church Council and KCCC’s Clergy and Pastoral teams were such that an Agreement was eventually forged after some legal obligations were attended to. Signing of the Licence Agreement was concluded by all parties (KCCC and St Andrew’s Trustee representative and Bishop Jonathan by 3 July 2025). Approval to grant the Faculty was provided by the Chancellor on 27 August 2025.

Since January 2025, weekly KCCC Saturday worship services have been formally established, alongside Children’s Sunday School and a Youth Fellowship. The availability of dedicated spaces for adult worship, children’s ministry, and youth activities afforded by use of the church and halls complex has significantly enhanced the quality, stability, and flexibility of ministry operations.

St Andrew’ collaboration with KCCC has borne fruit in so many ways. A strong relationship exists between individuals and wider church families as evidenced by mutual invitations to worship and participate in events e.g., Chinese New Year in February, mid-Autumn celebration on 4[th] October, and Licensing Service. Above all, we have forged a firm and fond friendship.

Weald of Kent Methodist Circuit

St Andrews is one of seven churches which makes up the Circuit. The others are Tonbridge Methodist Church, East Peckham Methodist Church, United Emmanuel (TW), The Drive (Sevenoaks), Horsmonden Methodist Church and Otford Methodist Church. The Superintendent minister is Rev Jane Braund. Her role is a lot like a Bishop, though over a much smaller area. She can move ministers to different churches within the circuit, has the final say over who is able to preach at any of the churches. Although she retains ultimate responsibility for church councils and meetings, she has delegated authority to ministers to run these.

Safeguarding

Thanks to Felicity for holding the fort during Brian’s illness earlier in the year.

During convalescence, Brian developed the Safeguarding Dashboard and Hub. This is a computer programme that enables him to record all the church activities and the necessary documentation that goes with them. The hub enables him to list all the roles held in the church and the people assigned to them, as well as to record all the training for each role and to set reminders when the training needs to be revisited. This remains a work in progress. Safeguarding training needs to be repeated every three years where necessary.

This year we hosted the Domestic Abuse Conference where we learnt more about the various support organisations.

Brian also learnt about County Lines in his role as a Police Chaplain.

St Andrew’s held the Safeguarding Sunday service on the 23[rd] of November, which was well received.

The Diocese is expecting a safeguarding audit in 2027 and it is essential we display the required safeguarding documentation.

January 2026 saw the safeguarding conference held jointly between Rochester and Canterbury where we had talks from the Regional Safeguarding Lead and an organisation called Prevent which deals with radicalisation.

January has also seen six group training events for the Basics Course and Domestic Abuse Awareness. These and others will be repeated when requested.

Anyone who has a role in this church must at least have completed the Basics Course and the Domestic Abuse Awareness course.

Bereko Committee Report

The Bereko Committee is run through the Bereko Community Partnership (BCP), as the members are also members of BCP. Any purely church matters are dealt with by the trustees of St Andrew’s church outside the BCP meeting.

During 2025, the Bereko Fund was used to donate the usual £650 for Julius’ annual salary and £350 for the parish’s share to the Diocese and for other expenses explained below.

There was also a special fundraising event to mark the 20th anniversary of our link as well as St Andrew’s 50th anniversary. Our hope was to support the Bereko church’s own fundraising for improvements to the church building and we are delighted to report that the work has been completed and the church looks wonderful.

The individual support for some people in Bereko with particular needs continues, with costs being met either from the Bereko Fund, the BCP and/or individual donors.

In 2025, a team of eight people from St Andrew’s church, the Paddock Wood community, Mascalls Academy and East Peckham Methodist church visited

Bereko, led by Rev’d Kirsty McGhee. We sent daily videos to share our news and seek prayers and also provided feedback at the St Andrew’s day church service.

Each visit always highlights new challenges and this time there was a clear school water/sanitation theme. The Town Council had requested help with the toilets at Bereko Primary School. On visiting each of the schools (2 x Primary, 1 x Secondary), we realised that none of the schools had a good supply of fresh water, for differing reasons. This meant that children had either to bring their water to school, or to use unclean facilities. Moreover, food could not be cooked and the schools’ banana farms, which we had sponsored, could not be watered, resulting in the banana trees being in poor condition.

We are now working with a local Project Manager who has provided a budget to resolve each school’s problems (generally a mixture of tanks, pumps, pipes etc). We hope that we will be able to achieve a good supply of fresh water to each school during 2026.

It was disappointing to see that Climate Change and its impact on the rainy seasons had yet again resulted in serious food shortage and hunger. We left maize, as before, for the school children and for Julius to help individuals in the greatest need.

An issue of concern was the overflowing and dangerous drop toilets at Bereko Primary School. We have since agreed with the District Education Office to share the cost of a new toilet block (£5,000 each), which we hope will go ahead shortly. Early in January 2026, Church Council approved funding to enable the proposed works to start, and then shortly afterwards, a donation of £5,000 was received through a generous donation from a benefactor. This will allow the water projects to proceed as well.

During our visit we were also able to purchase medical supplies to be prioritised for the poor. This is always important, but more so in times of hunger and malnutrition.

It was concerning also to note the strengthening of control by some in the local Islamic community with a new Mosque built, leaving our small church family sometimes feeling overwhelmed.

On a happier note, we were able to visit the completed catechist’s house at Kikilo (in Bereko parish) and take refreshments in it after a short church service

there. We also brought back 5,300 Palm Crosses, made in Kikilo, which will be sold on at cost, £10 for 50.

As always, despite all the challenges, we were overwhelmed by our welcome, the hospitality and love that we were shown and we are now looking forward to our next visit, most probably in October 2027.

Other Areas of St Andrew’s work and witness

Detailed reports of the specific activities, achievements and performance in other areas of the church’s work, may be found in the separate booklet, which does not form part of this TAR . These areas include:

6. Financial review

In the General funds there was a small deficit of £1,397 for the year before taking into account the provisions for depreciation and the revaluation of the Halls Complex, compared with a surplus of £1,139 for 2024. The balance of free reserves now stands at £31,198 which remains well below our aim of covering the equivalent of three months’ expenditure, £54,000.

The Designated reserves, other than the Fixed Assets Reserve, total £24,775. These funds are mainly set aside to go towards the cost of future major repairs and maintenance.

Net expenditure from the Restricted Reserves Funds during the year totalled £8,331 in furtherance of the objectives of the Funds concerned.

Reserves Policy

Each year the trustees review the requirements for free reserves, which are those unrestricted funds not invested in fixed assets, designated for specific purposes or otherwise committed to ensure that the church can meet all its obligations.

As stated above, Free Reserves stand at all £31,198 (2024: £37,130). In reviewing its reserves requirement the trustees have decided that the charity needs to hold a level of free reserves equivalent to approximately three months’ running costs of £54,000 (2024: £54,000), as advised by the Charity Commission. In addition, we need to hold reserves to cover emergency situations such as urgent property repairs. This gives flexibility to cover the need for adequate working capital, the ability to respond quickly to emergencies and to fund partly our planned programme of improvement to the fabric and facilities.

Given the Church’s level of free reserves at the year-end, the Trustees consider that there are sufficient resources to continue for the foreseeable future. The Trustees identified no material uncertainties which would mean that the Church would be unable to operate for the foreseeable future.

7. Governance Issues

Church Committees

Church Council continued to exercise oversight over the work, issues and challenges of the various church committees through consideration of their minutes and any issues highlighted for the Council’s attention.

Risk management

Risks and uncertainties

Four types of risk have been identified for our purpose, namely financial, operational, statutory, and legal and reputational. Risk monitoring and control procedures are in place to manage these types of risk. These procedures are continual and ongoing.

The main financial risk for the charity is financial sustainability. A key element in the management of financial risk is a regular review of available liquid funds to settle debts as they fall due, regular liaison with the bank and active management of debtors and creditors balances to ensure sufficient working capital by the charity.

The financial position is reviewed by Council, at each meeting, considering advice from the Finance Committee, which meets regularly to monitor and scrutinise the charity's financial performance against budget. If it proved to be necessary, or desirable, a Stewardship Campaign would be promoted.

Attention has also been focused on non-financial risks arising from Safeguarding, food hygiene, fire and health and safety of those who use the church's facilities.

These risks are managed by ensuring that we have up to date and robust policies and procedures in place, and regular awareness training for staff and volunteers working in these operational areas. The trustees keep the major risks to which the charity is exposed under active review. Responsibility for overseeing the management and proper operation of the charity's risk systems and risk policies is currently vested in the Finance and the Property and Fabric Committees.

All committees are required to prepare a risk assessment for each activity undertaken in the church’s name, particularly where proposals might affect children, the church’s reputation, or have financial implications. Steps are always taken to manage any risks (such as, for example, seeking to share the risk with others, insuring against the risk, strengthening internal financial controls, or not undertaking the activity). Health and safety, personnel procedures and office functions are reviewed on a regular basis. All committees are aware that for insurance purposes, the Church Council must be informed whenever any church sponsored activity takes place off-premises.

In light of the Covid pandemic, the trustees also reviewed other operational and business risks (including those to which the Fair Trade Shop were exposed), facing the charity, and believes that the measures which were taken to mitigate and control the significant risks were adequate and effective. Measures taken included, but were not limited to, regular risk assessments relating to access to, and use of, the shop premises, and the implementation of strict and frequent sanitisation controls. These controls remain in place and are regularly reviewed.

Operational risk is managed mainly through supporting only appropriately gifted, qualified and supervised Christian workers and volunteers who fill positions of pastoral responsibility.

Reputational risk is managed mainly through supporting only Christian workers who have been rigorously vetted and trained. In addition, the Church of England's Safeguarding Policy requires that all trustees, individuals involved in regular work

with children and young people, provide references and submit to a Disclosure and Barring Service (DBS) check. In addition, Church Council now require all trustees, staff, members of church committees and volunteers, where appropriate, to undergo formal Safeguarding Training.

Review of risks facing committees

The trustees confirm that they have ensured that regular risk assessments were done whenever the buildings and facilities were used, and in relation to all outside activities under the aegis of the Church Council. Each church committee is required to report annually to the Church Council on how they have managed the risks facing them.

8. People Appointments and Governance Committee (PAGC)

8.1 Overview

Along with our many volunteers and our premises, our staff team is a muchvalued resource in the day-to-day operations of our Church. We employed two persons full-time during the year. In addition, we reluctantly carried one vacancy for a full-time (or a part-time) Youth Worker throughout the year, despite attempts to recruit someone suitable. Church Council will continue to liaise with the Diocesan's Youth Adviser to find a way forward. The Council would like to thank Hanna Rosser, Revd. Kirsty McGhee and Revd. Marian Trask for variously stepping into the breach temporarily to lead the youth work.

8.2 Staff

Operations Manager: The trustees thank our Operations Manager Siobhan for carrying the extra responsibility of managing and coordinating various elements of the church’s business following Bryan’s departure. Particular mention must be made of the way she represented the interest of the church in finalising the agreement with the Kent Chinese Christian Church for the use and hire of St Andrew’s church and complex on Saturdays.

Children and Families Worker: We thank Hanna Rosser, our Children and Families Worker, for her excellent work not only continuing our extensive Children and Families activities but expanding them during the year. In addition, despite this not being her substantive role, Hanna continued our weekly Pathfinders youth club, the monthly Survivors sessions and more recently has set up a Chill-Zone for Mascalls students on Wednesday afternoon. We still carry a vacancy for a Part Time Youth Worker and the Diocesan advice is that these roles are particularly difficult to fill

as there is a national shortage of suitable youth workers. Church Council continues to keep this area of our work under active review.

8.3 Staff pay

The People, Appointments and Governance Committee reviewed the annual performance reviews on the monthly staff and were satisfied that everyone’s performance was fairly assessed and fully met the requirements of their job.

Accordingly, on this basis, the Committee had no hesitation in endorsing the Finance Committee's recommendation to Church Council of a pay rise of 3.5% for both the Operations Manager and the Children's Worker. The Cleaner received 6.7% in accordance with the Real Living Wage, while the Organist's rate was increased by 5% in accordance with the Musicians Union scale, the rates for which have not been updated since May 2025. The pay rise for all staff was approved by Church Council at its January 2026 meeting.

8.4 Contribution made by Volunteers

The Vicar and Methodist Minister have helped co-ordinate and further the objectives of the charity. During the year, over one hundred volunteers from within and outside the church gave wide-ranging help across all the different aspects of the charity's work. Without all of this dedicated and committed work the charity would not be able to accomplish all that it does.

We are indebted to all the members of our congregation who share their gifts and skills with the wider body, and for the time and energy they commit to the ministry here.

8.5 The congregation

We welcomed a number of new and young families who joined us during the year. Paddock Wood continues to attract increasing numbers of newcomers as the rate of new housebuilding continues apace.

Last year’s TAR highlighted the ageing profile of our congregation, and the urgent need to find new, younger, members to replace our long-serving volunteers. Despite the small growth in younger members, there has been no significant change since then in terms of an increase in the number of volunteers.

We are working on ways to involve some of the new members of the congregation, but family and work responsibilities still continue to be factors limiting the extent to which they are willing to commit the necessary time for involvement in church activities. Unfortunately, this is the picture across many other church congregations nationally.

9. Recruitment of new Vicar and Outlook

9.1 The Vacancy Group

In November 2024, Church Council established a Vacancy Group, the purpose of which was to support the wardens in overseeing and coordinating church activities during the lead in to, and throughout, the Vacancy period while we awaited the appointment of Bryan’s successor.

The membership of the Group comprised: Sue Chalkley (Chair), Carl Warren, Ken Hesse, Kevin Dunn, Felicity Lusted, Peter Hungerford-Welch, Kirsty McGhee and Siobhan MacKay.

During 2025, the Vacancy Group, plus our Area Dean and Archdeacon, met monthly. The Group reported at every Church Council meeting its progress on a wide range of activities, including, but not limited to:

A congregation meeting was held in April to consult, and discuss with, members future plans for recruiting Bryan’s successor as Vicar. This ensured that suggestions and concerns voiced were taken into account in the subsequent deliberations of the Vacancy Group.

Throughout, the Group kept the church family informed and did their best to respond quickly to any concerns.

The Group was closed after submitting its final report to Church Council in January 2026.

The trustees would like to extend our thanks to all those members of the church family who worked hard to help make this process run smoothly.

This time of Vacancy brought us all closer together. We remain thankful to God for the way in which he led us throughout the entire process and for bringing Mark to be our new leader.

9.2. The Selection Interviews and outcome

Interviews for the new Vicar were held in September following a national advertisement. The person specification was drawn up after consultation with the whole church family and was published within the Parish Profile.

We were pleased with the good response to the advert, which was placed online on the Diocesan and the Church of England Pathways websites as well as Church Times.

A selection panel was convened, comprising the Archdeacon of Tonbridge, the Venerable Nick Cornell, Rev Kirsty McGhee (Methodist Minister), Peter Hungerford Welch (Reader at St Andrew’s) and Sue Chalkley, Lay Chair of St Andrew’s Church Council. The Diocese provided ‘Addressing Bias’ training prior to the shortlisting.

On the day before the board, candidates were welcomed by the wardens and provided with a tour of the church, the new vicarage and key facilities in Paddock Wood, to give them an appreciation of community life here. One day was set aside for interviews.

Following the interviews, the panel unanimously agreed that Mark (Montgomery) was the preferred candidate and was delighted that the Bishop agreed to appoint Mark as our next incumbent.

Mark joins St Andrew’s with an impressive CV. He has 25 years’ experience of full-time lay and ordained ministry in the Church of England, having come to faith as a teenager in the Methodist church. He gained his Bachelor of Theology at

Chester University, is a professionally qualified youth worker, has been published world-wide and has spoken at events across Europe on the topics of mission and youth work. Before joining St Andrew’s, Mark led the church plant at Kings Hill - St Gabriel’s.

Mark has held a number of teaching responsibilities throughout this time and currently teaches the ‘Re-imagining Church’ module for the Diocese of Rochester. We are delighted that God has called Mark to lead us into the next phase of our church life and we welcome him wholeheartedly.

9.3. Outlook and Challenges

The advent of a new leader will inevitably bring about changes in time, though early indications are that there will not be a change in direction in terms of sharing the gospel with the community, welcoming all who enter our doors, ministering to the sick and shut-ins, supporting charities working in the UK and abroad, supporting and encouraging families and helping young people navigate the challenges and pitfalls of navigating their teenage years.

Among the challenges we as trustees face are making the gospel message to a rapidly expanding, and increasingly diverse, community relevant to their everyday lives, extending hospitality to newcomers to the town, making them feel welcome and sometimes just being there for people in need of spiritual support. If we are to achieve our mission to make disciples of people, we will need to rely on more personnel within the church family willing to volunteer time and talent. This too will be challenging on account of increasingly fewer members being available, for example, to visit people at home and in hospital, to plan and implement new and relevant initiatives and to follow up on initial contact with newcomers.

Against this challenging background, the trustees are confident that as a church we will continue with God’s help, to demonstrate our concern in tangible ways for those we support locally, as well as those in other countries with which we have traditional ties directly and indirectly.

10. Structure, Governance and Management

The Anglican and Methodist Church of St Andrew Paddock Wood, is a Local Ecumenical Partnership (LEP) of Anglican and Methodist church members in Paddock Wood. It was registered as an independent charitable Trust in September 2010. The trustees and the Church Council are the same body. The structure of the

Trust is set out in a New Framework Constitution agreed by the Charity Commissioners, The Church of England, The Methodist Church (and the URC and The Baptist Union) as well as Churches Together in England and Churches Together in Kent.

The governance of the Trust is set out in a Working Policies document and a Sharing of Buildings Agreement (both available on our website). The Charity is administered and managed by the Church Council, comprising:

(a) ex-officio trustees, being the ministers of the LEP, the Curate, the Youth Worker and the Children and Families Worker;

(b) up to sixteen elected Trustees elected at the Annual Congregational Meeting: four Wardens/Stewards, three Deanery Synod Representatives, and eight ordinary members. Wardens/Stewards are elected every year, but commit to serve for three years. Ordinary members serve for three years; and

(c) up to four Co-opted trustees, appointed by the trustees, including one representative for Local Preachers/ Readers, one representative for Pastoral Assistants and two co-opted members. Co-opted members serve for up to one year until the next Annual Congregational Meeting.

Bryan chaired his last Church Council meeting in January. Since then, Rev McGhee and Sue Chalkley took turns in chairing all such subsequent meetings until the end of the year.

The newly elected Church Council takes office from the end of the Annual Congregational Meeting, which will be held on Sunday 26 April 2026 .

The induction and training of any new trustees takes place in a number of ways. First, each Trustee is given a Member’s pack, the aim of which is to help them in their legal role as a Trustee. The pack (first introduced in April 2010, and updated annually), includes a copy of the LEP governing constitution, material on the meaning of Trusteeship, the duties of a Trustee, the marks of good governance, future meeting dates and topics and details of Church Council Committees and their Terms of Reference. The information in the pack is reviewed and updated annually. During 2024, an updated written version of the duties and responsibilities of trustees was issued, reflecting changes in the law and latest guidance from the Charity Commission.

Secondly, at the first meeting of the new Council, the Secretary gives a brief talk on the duties and responsibilities of trustees and fields questions on the workings, objectives, policies and procedures of the charity. Thirdly, the new trustee is

trained 'on the job' at trustees' meetings by observation and explanation by other trustees of the workings of the charity.

The Church Council meets every two months. Between Church Council meetings, the Standing Committee (comprising the Vicar, the Methodist Minister, the Church Council Secretary, the Treasurer and the Warden team) is able to make decisions on behalf of Church Council as necessary.

Work on furtherance of the Church’s objectives and aims is carried out by a number of committees at the behest of the Church Council. These committees carry out detailed work and make recommendations to the Church Council for future action. During the year, the chair of each Committee makes a presentation to the Church Council on the work of their Committee and the issues and challenges facing them. All key decisions in relation to the Charity’s strategy, direction, policies, finance, use of the Church’s assets and major items of expenditure, remain the responsibility of the Church Council.

Although the charity cooperates with many other charitable organisations through the financial support that it gives and the work in which it is engaged, it has no structural relationships with other charities or parties.

11. Reference and administrative details of St Andrew

These are set out below:

Name of charity: The Anglican and Methodist Church of St Andrew, Paddock Wood Registered Charity Number: 1137783 Registered Office: Maidstone Road, Paddock Wood, Kent TN12 6DZ

Trustees: The members of the Church Council are its Trustees for the purpose of charity law and throughout the report are collectively referred to as the Trustees and/or the Church Council.

In 2004 a motion was passed at the Annual Meeting whereby elected members of the Council would serve for 3 years. Clergy, Deanery Synod Representatives, Reader Representative, Pastoral Assistant Representative, the Youth Worker and the Children and Families Worker, are all ex-officio members of the Council i.e. they are Council members by right of their position.

During 2025, the names of the Trustees, their positions and the date their office expires, were:

Name

Role

Term ends/ed

The Revd Canon Bryan Knapp The Revd Canon Bryan Knapp (Ex officio -
Anglican Vicar - Joint Chair Retd. March 2025)
The Revd. Jane Braund Methodist Superintendent (Ex officio)
The Revd Kirsty McGhee Methodist Minister – Joint Chair (Ex officio)
Kevin Dunn Church Warden (March 2026)
Felicity Lusted Methodist Steward (March 2026)
Ken Hesse Church Warden (March 2026)
Brian Banks Deanery Synod Representative (March 2026)
Linda Hobbs Deanery Synod Representative (March 2026)
Sue Chalkley Ordinary Member/Lay Chair (March 2027)
Jean Saggers Ordinary Member (March 2027)
Peter Crouch Ordinary Member/Treasurer (March 2028)
Anita Fleming Ordinary Member (March 2028)
Hanna Rosser Children and Families Worker (Ex officio)
Keith Rosser Ordinary Member (Resigned March 2025)
Jacky Taylor Ordinary Member (March 2027)
Ron Taylor
 Ordinary Member (March 2026)
Carl WarrenOrdinary Member/Church Council Secretary (March 2027)

Bankers:

HSBC Bank, plc, 105 Mount Pleasant Road, Tunbridge Wells, Kent TN1 1QP Unity Trust Bank, Nine Brindley Place, Birmingham B1 2HB

Independent Examiner: M N Jenks & Co Limited, Chartered Accountants, Commercial Road, Paddock Wood, Kent TN12 6DP

Operations Manager and Church Council Secretariat: Siobhan MacKay

Approved by the Church Council on 16 March 2026 and signed on their behalf by the Revd Kirsty McGhee (Chair)

Signed:

Name: The Revd Kirsty McGhee

Date: 16 March 2026

APPENDIX

1. Our Vision: Ecumenical Vision Statement

As part of the Weald of Kent Methodist Circuit, we have adopted, along with the other churches in the circuit, a Circuit Vision statement. This reads: In the light of the prayer of Christ “may they all be one…that the world may believe that you sent me…” (John.17:21) and the injunction to “spare no effort to make fast with bonds of peace the unity which the Spirit gives” (Ephesians 4:3), The Anglican and Methodist Church of St Andrew, Paddock Wood commits to express the visible unity of Christ’s Church, and to work as a united church: in prayer,

in worship and ministry,

in making and nurturing Christian disciples,

in serving God’s mission in our neighbourhood and beyond, while retaining the distinctive features of Methodism and Anglicanism and maintaining our connections with other Anglican and Methodist bodies outside Paddock Wood. Furthermore, our own Mission statement for the ministry here at St Andrew’s reads “Building a community of faith, to witness to the community at large”

Our Values and Aims

We seek as God’s Church, in Jesus’ name and through the power of the Holy Spirit to be:

Maturing in our Faith Prayerful in all we do Transformed by our worship Reaching out to our town and the world Excited by the opportunities to share our faith A community where all are welcomed, cared for, and valued

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE ANGLICAN AND METHODIST CHURCH OF ST ANDREW PADDOCK WOOD I report on the finarrial ststements of the Charity fty the year ended 31 December 2025 set out on pages 2 to 20. RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND INDEPENDENT EXAMINER The tharity's Iruslees a￿ ￿$￿)nsible for tl p￿paratIOn of th8 accounts. The chariivs trustees consider that an audit is not required for this year (under section 144 of the Charities Act 2011 Ithe Charities A¢t}l and that an iTrJependent examination is needed. Having satisfied mysdf that Ihe Charity is not $ubpct to wAil and is eligible for independent examinatNJn, il Is my responsibility to: examine the accounts (under section 145 ofthe CharKies Act)., to follow the procedures laid down in the General Directions gNen by the Charity CoMmiss￿erS (under section 145(5Kb) of the Charities Act),. and to state whether parthxjlar matters have come lo my attention. BASIS OF INDEPENDENT EXAMINER'S STATEMENT examination was carried out in a¢¢tydance with the General Direct￿n$ given by the Charity Commissioners. An examination includes a revi￿ of the accounting records kept by the charity and a comparison of the accounts presented wlh those reeAJrds. It also indudes considerats'on of any unusual items or éisclosures in the accounts. and the seeking tsf explanations from you as Injslees conceming any such matters. The prc¢edures undertaken do not woviée all the evhyeru that would be requred in an audit and. cOnsequen￿y. no opinion is given as lo whether the accounts pYes8nt a 'true and fairf view, and the report ts limited to the matters set in the SL￿eMeftt below. INDEPENDENT EK4MINER'S STATEMENT The charitys gross income exceeded £250,000 and l am qualrfied to undertake the examination by being a quaIff￿d member ofThe In$t4tute crf Chartered Accountants in England aTrJ Wales. In connection with my examinat￿. no mthal matters have ccme lo my attention whth gives me cause to believe that. in any material respect: the accounting records were not kepl in acwrdance with Secti￿ 130 of the Ch*f(ies Ac(" or the accounts did not ac(￿rd with the accounting reccxds,. or the accounts did Th)t comply with the applicable ￿qu1￿ments concerning the frym arKI content of accounts set out in the char¢1￿ (Accounts and Reports) Regulath?ns 2008 other than any requirement that th8 accounts give a Irue and fairf view which is not a matter considered as part of an inde￿ndent e￿Mination. I have come no other matters in connection with th8 examination to which attention should be dwn In this ￿port in txder to enab18 a proper understanding of the accounts to be reached. 8 April 2￿26 72 commerc￿ Road Paddock Wood TonbrTd Kent T Lane DireGlor in M N Jenks & Co Ltd Chartered Acuwntants

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2025

Unrestricted Funds Unrestricted Funds Restricted Revaluation TOTAL TOTAL
General Designated Income Funds Funds
Funds 2025 2024
Notes on pages 12-13 5 6
£ £ £ £ £ £
Income and endowments from:
Donations, Legacies and Grants 150426 7434 0 157860 169143
Charitable Activities 30464 0 0 30464 31157
Other Trading Activities 43245 16382 0 59627 46637
Investments 1632 443 42 0 2117 2497
Total 225767 443 23858 0 250068 249434
Expenditure on:
Raising Funds 67 12097 0 12164 12450
Charitable Activities 281183 1000 20092 0 302275 288815
Total 281250 1000 32189 0 314439 301265
Net income/(expenditure) -55483 -557 -8331 0 -64371 -51831
Transfers between funds 49551 -29407 3515 -23659 0 0
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed assets for
the Charity's own use 0 0 0 66048 66048 57137
Net movement in funds -5932 -29964 -4816 42389 1677 5306
Reconciliation of funds:
Total funds brought forward 37130 206675 26744 1078432 1348981 1343675
Total funds carried forward 31198 176711 21928 1120821 1350658 1348981

For Comparative figures for 2024 refer to Page 20

2

N(Ao Is Is 1$ IMS7 31340 nYA 11 IieT CURAENT I310￿ 131•MI 3119 171711 112Wt 1JJO•S• 311 i0iJ4)1 TOTX FUNCKS

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST DECEMBER 2025

Cash Flows from Operating Activities
Net Income/(Expenditure) for the year
Adjustments for:
Depreciation of fixed assets
Interest received
Decrease/(Increase) in Stocks
Decrease/(Increase) in Debtors
Increase/(Decrease) in Creditors
Net cash generated from operating activities
Cash flows from investing activities
Purchase of equipment
Interest received
Net cash provided by(used in) investing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of the year
Cash and cash equivalents at end of the year
Components of cash and cash equivalents:
Short Term Deposits
Cash at Bank and in Hand		 2025
-64371
54087
-2117
-357
8232
-2703
-7229
0
2117
2117
-5112
81365
76253
44913
31340
76253		 2024
-51831
52620
-2497
1005
-5571
-1097
-7371
-13559
2497
-11062
-18433
99799
81366
57809
23556
81365

4

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2025 - DESIGNATED FUNDS AND REVALUATION RESERVE

Maintenance Fixed Mission TOTAL TOTAL Revaluation Revaluation
and Repair Assets Opportunity Designated Designated
 Reserve
Funds Reserve Fund Funds Funds
2025 2024 2025 2024
Notes on pages 12-13 12-13
£ £ £ £ £ £ £
Income and endowments from:
Donations and Legacies 0 0 0 0 0 0 0
Charitable Activities 0 0 0 0 0 0
Other Trading Activities 0 0 0 0 0 0 0
Investments 0 0 0 477 0 0
Total 443 0 0 443 477 0 0
Expenditure on:
Raising Funds 0 0 0 0 0 0 0
Charitable Activities 0 0 1000 1000 500 0 0
Total 0 0 1000 1000 500 0 0
Net income/(expenditure) 443 0 -1000 -557 -23 0 0
Transfers between funds 1020 -30427 0 -29407 -15586 -23659 -22454
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed 0 0 0 0 0 66048 57137
Net movement in funds 1463 -30427 -1000 -29964 -15609 42389 34683
Reconciliation of funds:
Total funds brought forward 21128 182363 3184 206675 222284 1078432 1043749
Total funds carried forward 22591 151936 2184 176711 206675 1120821 1078432

5

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2025- RESTRICTED FUNDS

Shop Other TOTAL TOTAL
Restricted Restricted Restricted
Funds Funds Funds
2025 2024
Notes on pages 12-13 12-13
Income and endowments from: £ £ £ £
Donation, Legacies and Grants 273 7161 7434 8512
Charitable Activities 0 0
Other Trading Activities 16382 16382 15822
Investments 17 25 42 48
Total 16672 7186 23858 24382
Expenditure on:
Raising Funds 12097 12097 12370
Charitable Activities 4800 15292 20092 12937
Total 16897 15292 32189 25307
Net income/(expenditure) -225 -8106 -8331 -925
Transfers between funds 3515 3515 -9184
Net movement in funds -225 -4591 -4816 -10109
Reconciliation of funds:
Total funds brought forward 7227 19517 26744 36853
Total funds carried forward 7002 14926 21928 26744

Further breakdown of Restricted funds is shown on page 18

6

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD Charity Number 1137783

Notes forming part of the financial statements for the year ended 31st December 2025

ACCOUNTING POLICIES

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are set out below:

(a) Basis of Preparation and assessment of going concern

The financial statements have been prepared in accordance with the charity's Trust Deed, the Charities Act 2011, the Church Accounting Regulations 2006 and the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015), and the Charities SORP (FRS 102).

St Andrew's meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or replacement cost, unless otherwise stated in the relevant accounting policy notes.

The accounts include all transactions, assets and liabilities for which the Church Council is responsible in law. They do not include the accounts of Church groups that owe their main affiliation to another body, or those that are informal gatherings of church members.

Given the Church’s level of free reserves at the year end, the Trustees consider that there are adequate resources to continue for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

7 (b) Income recognition

All income is recognised in the Statement of Financial Activities (SOFA) when there is evidence that the Church Council is entitled to the income, any performance conditions attached to the items of income have been met, it is more likely than not that the income will be received, and the monetary value can be measured reliably. Details of individual sources of income and the basis on which each source is included are set out below:

(c) Offsetting

There has been no offsetting of assets and liabilities or income and expenses unless required or permitted by the FRS 102 SORP or FRS 102.

(d) Donations and Legacies

Collections are recognised when received by or on behalf of the Church Council.

7

Collections made by the church on behalf of another charity are excluded from the accounts, where the church acts as an agent in such situations. Planned giving receivable under Gift Aid is recognised when received.

I ncome tax recoverable on Gift Aid donations is recognised when the income is recognised. Claims have not been made on receipts from donors who are no longer liable to pay income tax. This income is shown separately.

Income from Government and other Grants and Donations

Grants are recognized when there is reasonable assurance that the charity will comply with the conditions attaching to the grant and the grant will be received. Grants do not need to be applied for at the reporting date in order to be booked in the accounts, as long as there is reasonable assurance that the grant claim will be successful and relate to the period in question. In accordance with FRS 102 (section 24), the accrual model has been chosen as the accounting policy for the purpose of recognizing government grant income.

Where a grant is received specifically to assist in financing a tangible fixed asset, a Designated fund is created equivalent to the amount of the grant and released to match the depreciation charged over the useful life of the tangible fixed asset. The amount not yet released in this way is carried forward on the balance sheet.

In the case of a donation, entitlement usually arises immediately on its receipt.

Legacies to the Church Council are accounted for as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

(e) Charitable activities

Parochial Fees due to the Church Council for funerals, weddings, banns, etc. are recognised when received.

Sales of Christian books and Bible reading notes from the Fair Trade Shop are accounted for gross.

Income from Halls lettings for church purposes is recognised when the rental is due.

Events - Funds raised by the St Andrew’s Day Event, the Harvest Supper, Children and Youth events and similar events are accounted for gross.

G ifts in kind are brought into the accounts at cost or estimated value to the Church Council. Individual gifts with a cost or value of less than £1,000 are recognised and written off in the same period in which they are received. No amounts are included in the financial statements for services donated by volunteers.

8

Unrealised gains or losses are accounted for on revaluation of land and buildings at the end of each year and shown on the face of the SOFA in accordance with the Charities SORP (FRS 102).

(f) Other Trading Activities

Sales of the Fair Trade Shop and Halls lettings for non-church purposes are recognised on a receivable basis.

(g) Interest Receivable from Investments

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity. This is normally upon notification of the interest paid or payable by the bank.

(h) Donated goods and services (Professional and Voluntary)

Donated goods to the Fair Trade Shop are not recognised because of the difficulty in arriving at a fair value for them.

Donated professional services are recognised as income when the charity has control over them, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and economic benefit can be measured reliably.

In accordance with the Charities SORP (FRS 102), the general volunteer time of members and friends of the church is not included in the accounts, but is described in the Trustees Annual Report.

(i) Expenditure and liabilities recognition and irrecoverable VAT

Liabilities are recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured with reasonable certainty. Expenditure is classified under the following activity headings:

Certain expenditure is directly attributable to specific activities and has been included in these cost categories. Certain other costs, which are attributable to more than one activity, are apportioned across both categories on a basis consistent with use of the resources.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

(j) Grants payable

Grants payable are payments made to third parties in furtherance of the charitable objectives of the charity. Provisions for grants payable are made when the Church Council decides on the recipients and the amounts when finalising the annual accounts. Recipients are not informed in advance.

9

(k) Denominational Pledge and Quota

From 2015 the Diocese includes the cost of ordained clergy in arriving at the requested Parish Pledged Offer. It is no longer collected separately. The cost of a curate is shared across the Diocese. The Church supports the local Methodist ministry through a quota contribution under a local ecumenical agreement. No part of these contributions was unpaid at 31st December 2025

.

(l) Allocation of Support Costs and Governance Costs

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs are those functions that assist the work of the charity, but are not associated directly with charitable activities undertaken. Support costs include music and choir, organist, upkeep of services, and evangelism and outreach. Support costs including governance costs have been allocated to expenditure on charitable activities.

(m) Tangible fixed assets and depreciation

Individual fixed assets costing £1,000 or more are capitalised initially at historical cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Asset category Annual rate Freehold land and Buildings over the remainder of its useful life (31.12.25 32 years) Furniture and Equipment over 4 years Solar Panels over 10 years

Land and buildings

The church hall complex, built in 1997, is owned by the Church Council. The complex and contents were revalued on 29 September 2025 on the basis of the replacement cost of the building and contents, as calculated by the church insurers, Ecclesiastical Insurance Group plc, for insurance purposes. Depreciation on the complex and contents is calculated on the revalued amount so as to write off the asset, by equal annual instalments, over the remainder of its useful life (32 years).

Heritage and Other Tangible fixed Assets

The Church Council does not own the church building, which is vested in the Rochester Diocesan Board of Finance. Accordingly, the value of this heritage asset has not been brought into these accounts.

Other tangible fixed assets are included in the balance sheet at cost.

Depreciation, commencing in the year of purchase, is provided on a straight line basis over ten years for solar panels, and for other equipment used within the church premises, over 4 years. Individual items of equipment with a purchase price below £1,000 are normally written off when acquired.

10

Moveable church furnishings

Moveable church furnishings held by the Vicar and Churchwardens on special trust for the Church Council, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the Church’s Inventory which can be inspected at any reasonable time. For inalienable property acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the accounts. All expenditure incurred in the year on individual items under £1,000 is written off.

(n) Current assets

Debtors : Trade and other debtors are recognised at the settlement amount due after any trade discount offered . Subsequently, they are measured at the cash or other consideration expected to be received. Prepayments are valued at the amount prepaid net of any trade discounts due.

Stocks held for sale have been valued at the lower of cost or net realisable value. Donated items of stock are not recognised in these accounts because of the difficulty in valuing them at fair value. Stocks of consumables have been valued at cost.

Short-term deposits include cash held on deposit with the CBF Church of England Deposit Fund, Rochester Diocesan Board of Finance or at the bank.

(o) Creditors and provisions for liabilities

Creditors are normally recognised at their settlement amount after allowing for any trade discounts due. A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

11

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2025

Income and Endowments from: General Designated Designated Restricted Total Total
2025 2024
£ £ £ £ £
Donations, Legacies and Grants
Gift Aid Donations 86557 5073 91630 90073
Income Tax Recovered 21639 1278 22917 22521
Gift Aid Small Donations Scheme 1808 1808 2000
Regular giving not Gift-aided 19199 19199 18620
Legacies 0 0 6000
Collections (open plate) 3627 3627 5814
Contribution from Church Society 9777 9777 9514
Grants 0 0 6000
Other Donations and Grants 7819 1083 8902 8601
Total 150426 0 7434 157860 169143
Charitable Activities
Weddings and Funerals 1865 1865 3052
Coffee Shop 2611 2611 2672
Solar Energy Cashback 5369 5369 5319
Halls 12245 12245 12656
Magazine sales and copying 3506 3506 2212
Children and Youth activities 3998 3998 4195
Events 620 620 286
Other 250 250 765
30464 0 0 30464 31157
Other Trading Activities
Hall Lettings and Church Hire 43245 43245 30815
Shop 16382 16382 15822
43245 0 16382 59627 46637
Investments
Interest earned on monies on deposit 1632 443 42 2117 2497
Total 225767 443 23858 250068 249434

12

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2025(Continued)

Expenditure on: Expenditure on: General Designated General Designated Restricted Total Total
2025 2024
Raising Funds £ £ £ £ £
Stewardship costs 67 67 80
Shop 12097 12097 12370
67 0 12097 12164 12450
Charitable Activities
Missionary and Charitable Giving (Note (vii) page 14) 10545 1000 14167 25712 23283
Ministry Diocesan Parish Share 57690 57690 60690
Weald of Kent Methodist Circuit 17535 17535 16540
Ministry expenses Clergy 1079 1079 4304
Vicar Recruitment 2356 2356 0
Children and Youth Workers 30930 30930 30724
Running, Maintenance and Equipment costs 15740 1838 17578 16394
Support Costs 13361 2385 15746 14375
Management and Administration 21714 21714 21322
Governance costs 278 278 185
Halls 44633 1702 46335 40528
Children and Youth 9084 9084 7740
Professional Fees 650 650 588
Events 1501 1501 120
Depreciation of Halls Complex 40509 40509 38445
Depreciation of Furniture and equipment 13578 13578 13577
281183 1000 20092 302275 288815
Total Expenditure on Charitable Activities 281250 1000 32189 314439 301265
Notes:
(i) During the year, the Church Council employed a cleaner, an operations manager, a Children and
Families Worker and an Organist and Choir Leader, two of which were full-time.
(ii) Employee Benefits - including amounts paid to Trustees detailed below
Wages and salaries £72,759 £71,844
Pension Costs (Defined contribution scheme) £3,126 £1,840
Social Security Costs £876 £881
Details of trustees' remuneration were as follows:
Hanna Rosser - engaged under a contract of employment : Salary £29,400 £28,395
Pension Costs £1,470 £1,420
The average headcount during the year was 4 (2024: 4). No employees received employee benefits
(excluding employer pension costs) for the reporting period of more than £60,000.
(iii) Defined contribution pension scheme
Amount of contributions recognised in the SOFA as an expense £3,120 £1,840
The basis for allocating the liability and expense of the defined contribution scheme is pro rata
to where the applicable salaries have been charged i.e.to General and Halls, both of which are Unrestricted Funds
(iv) Governance Costs
Costs of Council Meetings £238 158
Costs of Annual Congregational Church Meeting £40 27
Independent Examiner's Fees for the examination of the accounts £650 588
£928 £773

(v) Trustees' Expenses - including costs reimbursed and paid direct to third parties There were claims from two trustees (2024: 2) for reimbursement of travel and hospitality expenses incurred in furtherance of the charity's objectives amounting to £220 (2024: £697) The trustees have no entitlement to salary or pension arising from their services to the Church Council. No other trustees received any payment for services supplied to the charity other than that disclosed above.

(vi) The total amount donated to the charity by trustees, including related parties, during the year was £27,274 (2024 £25,654).

13

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2025(Continued)

General
(vii) Missionary and Charitable Giving
Grants payable in furtherance of the Church's objectives
£
From General Funds
Missionary
Scripture Union (Hungary)
3515
Church Army
3515
Princess Basma Hospital
3515
10545
Small donations
Institutions
0
0
10545
From Mission Opportunity Fund
Missionary
Christian Aid - Myanmar Appeal
C4GP
From Restricted Funds
Shop
Grants to Relief and Development Agencies
Shelter Box
Practical Action
Project Possible
Tools for Self Reliance
Mission Aviation Fellowship
Grants to Home Missions/other charities
Community Store House
Hospice in the Weald
Kenward Trust
Porchlight
Crossways
Bereko Fund
Support for the Church
Projects
Acts 2
Individuals
Total Missionary and Charitable Giving
10545		 Designated
£
1000
0
1000
1000
1000		 Restricted
£
600
600
600
600
600
3000
0
600
600
0
600
1800
4800
3108
5719
8827
540
14167		 Total
2025
£
3515
3515
3515
10545
0
0
10545
1000
0
1000
1000
600
600
600
600
600
3000
0
600
600
0
600
1800
4800
3108
5719
8827
540
15167		 Total
2024
£
3778
3778
3778
11334
0
0
11334
0
500
500
500
0
625
625
625
625
2500
625
625
625
625
0
2500
5000
3111
2734
5845
604
23283

14

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2025 (Continued)

TANGIBLE FIXED ASSETS
Cost or Valuation
At 1st January 2025
Revaluation
Additions during the year
At 31st December 2024
Depreciation
At 1st January 2024
Charge for year
At 31st December 2024
Net book value at
31st December 2025
31st December 2024		 Freehold
land and
Buildings
£
1736909
66048
1802957
506662
40509
547171
1255786
1230247		 Furniture
and
Equipment
£
112914
112914
82366
13578
95944
16970
30548		 Solar
Panels
£
27824
27824
27824
27824
0
0		 TOTAL
£
1877647
66048
0
1943695
616852
54087
670939
1272756
1260795

Notes: (i)Freehold land and buildings comprise the halls complex in the church grounds. The gross book value of this specialised property (including contents) at the date of these accounts is shown at replacement cost, having been revalued for insurance purposes on this basis on 29 September 2022 by the Council's insurers, Ecclesiastical Insurance Group plc. (ii) On 29 September 2025 the Church Council's insurer, Ecclesiastical Insurance Group plc, valued the Consecrated buildings and halls complex as follows: Buildings - Church and Hall £6,879,000 (2024 £6,627,000) Contents £238,000 (2024 £229,000)

(iii) The carrying amount that would have been recognised had the assets been carried under the cost model was £151,936 (2024 £182,362)

2025
£
STOCKS
Other Trading Activities - Shop
Opening
3800
Added in year
10419
Expensed in year
-10719
Closing
Other- Cleaning Materials and Palm Crosses
Opening
275
Added in year
1504
Expensed in year
-847
Closing
DEBTORS
Trade Debtors
Prepayments and accrued income
SHORT TERM DEPOSITS
Diocese of Rochester
Central Board of Finance
CASH AT BANKS AND IN HAND
Short Term Deposit
Current and Cash
LIABILITIES: Amounts Falling Due Within One Year
Accruals for grants payable
Accruals and deferred income
Other creditors		 2025
£
3500
932
4432
4221
15636
19857
15801
29112
44913
1066
30274
31340
16443
3318
2879
22640		 2024
£
4700
10723
-11623
380
1039
-1144		 2024
£
3800
275
4075
4775
23314
28089
15161
42648
57809
1049
22507
23556
17369
4550
3424
25343

15

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2025 (Continued)

FUND DETAILS

Unrestricted

General

Parochial Fund - the main church account

Church Halls Fund : This comprises the revenues from Halls lettings, and the cost of maintaining the Halls.

Children and Youth Fund : Income and costs of running youth activities

Designated

Church Maintenance Reserve Fund : This was created as a fund for the financing of major church expenditure as and when that may occur (heating system, interior redecoration, carpeting, major organ repairs etc.)

Diocesan Church Repair Fund : Organised by the Diocese to assist parishes to make systematic and adequate provision for the prompt routine repair of churches and other buildings. In accordance with guidance from the Diocese, this fund has been treated as unrestricted.

Halls Maintenance Reserve Fund : Created out of the net revenues of the halls to meet the cost of maintaining the interior of the halls complex including furniture and equipment to a high standard of repair. Diocesan Halls Repair Fund : This fund was created in 1997 from the balance on the Church Halls Reserve Fund, in a form similar to the Diocesan Church Repair Fund. It is intended to be used for the maintenance of the church halls complex.

Fixed Assets Reserve This represents the net book value of the fixed assets.

Revaluation Reserve This represents the cumulative gain on revaluations of the Halls complex less the amounts transferred to equate with the relevant depreciation charged.

Mission Opportunity Fund. This has been set up on the advice of the Archbishops’ Council to enable the church to respond to specific and urgent projects. One fifth of the annual tithing is normally allocated to this fund and use of the fund is subject to the recommendations of the Mission Partners Support and Evangelism Committees.

16

Restricted

Fair Trade Shop Fund : The net income arising from the shop’s trading activities is distributed by way of grants to a number of UK based charities operating at home and in developing countries.

Bereko Fund: Created during 2003, the funds were used for building a church and supporting the Ministry in Bereko, in the Diocese of Kondoa, Tanzania. The building was completed in 2011. Funds continue to be used in supporting the Ministry and Mission of the Parish and Community there.

Hong Kong Community Support Fund This is a grant from Local Government for the support for the Hong Kong Community in Paddock Wood.

Acts 2 Fund This Fund was created towards the end of 2008 to assist persons who are suffering hardship in the Parish. Grants are made at the discretion of the Vicar in consultation with a Nominated Trustee.

Kitchen Refurbishment Fund. A sum of £50,000 was received to enable the Halls Kitchen to be refurbished . The work has been completed and the balance remaining in the fund is being used for improvements in the Winter Hall and the Church.

Other includes the Ashburnham Fund and a Grant from the Benefact Trust towards the various equipment improvements.

Ashburnham Fund This is for those who could not afford the full cost of an Ashburnham weekend and is used to assist those who would not otherwise be able to attend.

Definitions: A fund is a pool of unexpended resources comprising money and other assets held in trust by the Church council. It may be an unrestricted fund to be spent on general purposes, at the Church Council’s discretion which will include designated funds; or it may be a restricted fund. A designated fund is a fund set aside by the trustees out of unrestricted general funds for specific future purposes or projects. A restricted fund is a fund subject to specific trusts (e.g. by a letter from the donor at the time of gift, or by the terms of a public appeal). It may be a capital fund, which cannot be spent, but must be retained for the benefit of the Church, or it may be an income fund, which must be spent on the specified purpose(s) within a reasonable time.

Church Society – Funding

The Church Society, which is a national charity and has no organizational connection with St Andrew’s, has for many years acted as trustees of the Paddock Wood Parochial Hall Trust, whose funds were intended to be used for evangelical purposes. Part of those funds was invested in a property at 3 Ashcroft Road, Paddock Wood, which over the years has been the designated accommodation for curates during their training with St Andrew's. During 2015, however, the trustees of the PWPHT reached agreement with the Diocese of Rochester for the purchase of the property at 3 Ashcroft Road, and the proceeds of the sale are being used to fund the cost of employing at St Andrew's, a Youth Worker, subject to conditions. The amount held by the Church Society at 31.12.24 was £140,345.The amount released by the PWPHT trustees during 2025, and shown in the accounts, was based on the actual cost (salary, pension contributions and travel) of employing the individuals concerned.

17

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2025(Continued)

SUMMARY OF MOVEMENTS ON ALL FUNDS FOR YEAR TO 31st DECEMBER 2025

BALANCE
31 Dec 24
£
GENERAL FUNDS
33832
Parochial
3174
Church Halls
124
Children and Youth
37130
Totals for General Funds
DESIGNATED FUNDS
5354
Church Maintenance Reserve
2323
Diocesan Church Repair
2895
Halls Maintenance Reserve
10556
Church Halls Repair Fund
182363
Fixed Assets Reserve
3184
Mission Opportunity Fund
206675
Totals for Designated Funds
RESTRICTED FUNDS
7227
Fair Trade Shop
4276
Bereko Fund
6612
Hong Kong Community Support
4089
Acts 2
1790
Kitchen Refurbishment
2750
Other
26744
Totals for Restricted Funds
1078432
REVALUATION RESERVE
1348981
TOTALS FOR ALL FUNDS		 INCOME
£
173676
46093
5998
225767
57
40
41
305
443
16672
7186
23858
66048
250068		 EXPENSES
£
177208
94956
9086
281250
1000
1000
16897
9825
1387
540
1790
1750
32189
314439		 TRANSFERS
/GAINS
£
-2670
49221
3000
49551
1020
-30427
-29407
3515
3515
-23659
0		 BALANCE
31 Dec 25
£
27630
3532
36
31198
5411
2363
2936
11881
151936
2184
176711
7002
5152
5225
3549
0
1000
21928
1120821
1350658

The transfers were as follows:-

  1. Enabling church activities and donations in the year:-

  2. £3,515 from Parochial to Bereko Fund

  3. £3,000 from Parochial to Children and Youth

  4. Setting aside funds for future repairs and maintenance and equipment to ensure sufficient funds are available to meet large expenditure items when necessary:£1,020 from Halls to Church Halls Repair Fund

  5. Accounting adjustments between funds relating to fixed assets and depreciation so that reserves relating to fixed assets are not included as reserves available for distribution:-

  6. £3,845 Fixed Assets to Parochial

  7. £16,850 Fixed Assets to Halls

  8. £23,659 Revaluation to Halls

  9. £9,732 Fixed Assets to Halls

  10. Gain on Revaluation:-

  11. £66,048 Church Halls

18

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2025 (Continued)

ANALYSIS OF NET ASSETS BY FUND AS AT 31st DECEMBER 2025

Fixed Assets
Current Assets
Stocks
Debtors / prepayments
Deposits
Bank Accounts and Cash
Liabilities
Amounts Falling Due Within One Year
Fund Balances 2025
Fund Balances 2024		 General
£
280
18468
22704
7488
48940
17742
31198
37130		 Designated
£
151935
20615
4161		 Restricted
Revaluation
£
£
1120821
4152
1389
1594
19691
26826
4898
21928
1120821
26744
1078432		 TOTAL
2025
£
1272756
4432
19857
44913
31340
100542
22640
1350658		 TOTAL
2024
£
1260795
4075
28089
57809
23556
24776
176711
206675		 113529
25343
1348981
1348981

19

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2024

Unrestricted Funds Unrestricted Funds Restricted Revaluation TOTAL TOTAL
General Designated Income Funds Funds
Funds 2024 2023
Notes on pages 12-13 5 6
£ £ £ £ £ £
Income and endowments from:
Donations, Legacies and Grants 160631 0 8512 0 169143 222043
Charitable Activities 31157 0 0 0 31157 31154
Other Trading Activities 30815 0 15822 0 46637 51239
Investments 1972 477 48 0 2497 3711
Total 224575 477 24382 0 249434 308147
Expenditure on:
Raising Funds 80 0 12370 0 12450 11064
Charitable Activities 275378 500 12937 0 288815 308307
Total 275458 500 25307 0 301265 319371
Net income/(expenditure) -50883 -23 -925 0 -51831 -11224
Transfers between funds 47224 -15586 -9184 -22454 0 0
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed assets for
the Charity's own use 0 0 0 57137 57137 114274
Net movement in funds -3659 -15609 -10109 34683 5306 103050
Reconciliation of funds:
Total funds brought forward 40789 222284 36853 1043749 1343675 1240625
Total funds carried forward 37130 206675 26744 1078432 1348981 1343675

20

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE ANGLICAN AND METHODIST CHURCH OF ST ANDREW PADDOCK WOOD I repcwt on the finarrial statemerrts of the Charity fcf the year end￿1 31 December 2025 set out on pages 2 to 20. RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND INDEPENDENT EXAMINER The tharity's Iruslees are resrrtJnsibFe for the preparation of the accwnts. The charfVs trustees conslder that an audit IS Thjt required for this year (under section 144 of the Charities Act 2011 Ithe Charits'es Act)) and that an iThJependent examination is needed. Having satlsfied mysdf that the charity is not subpct to wdit 8nd is eligible for independent examInatK￿. il is my responsibility to: examine the accounts (under section 145 ofthe Chariti85 Act)," to follow the prO￿(l￿reS laHJ down in thg General Directiorts gNen by the Charty CommIssic￿er$ (under section 1415Xb) of the Charities Act),. and to stale whether partrJJlar matters have come lo my attention. BASIS OF INDEPENDENT EK4MINER'S STATEME examination was carried out in acccffdance with the General Direct￿￿$ given by the Charity Commissioners. An examination includ8s a review of the accounting records kepl by the charrty and a comparison of the accounts presented wlh those records. It also I￿ude$ consideration of any unusual items or éisclosures in the accounts, and the seeking of exrAanations from you as Iruslees conc£ming any such matters. The prwedures urKlertaken do r￿t woviée all the evKlenc8 that would be requ*e(l in an audit and, onSequen￿y, no opinion is given as lo whether the ac(￿unts wesent a ￿ue and fairf view, and the report 15 limited to the matters set out in the statement below. INDEPENDENT EK4MINER'S STATEMENT Th8 tharity's gross ino)me exceeded £250,(KJO arKI l am qualified to undertake examination by being a qualffied member ofThe Institute cl Chartered ALxountants in E￿land and Wales. In con1￿CtiOn with my examinat￿, no Mat￿81 matters have come lo my attonlion whth gives m8 cause to b81ieve that, in any malerial res￿1. the accounting records were not kept in a¢xthan¢e wlth Secti￿ 130 of the Ch¥f(ies Ac(. or the accounts (iid not aceord with the accountirrfj records,. or the ac¢wnts did not comply with the applicable requirements concerning the form and C￿rtent of accounts set out in the char¢t￿ (Accounts and Reports) Regulatkjns 2008 other than any r4uiremenl that the accounts give a Irue and fair, view which is not a matter considered as part of an independent examination. I have come ac¥oss no other matter5 in Connection with the examination to which attention should be drawn In this report in uder to enable a proper understanding of the accounts to be reached. r 14¥ 8 April 2026 72 Commercial Road Paddock Wood TonbrTd Kent T Lane Direthr in M N Jenks & Co Ltd Chartered Acuwntants